Affordable Care Act (ACA) Tax Provisions

The Affordable Care Act contains comprehensive health insurance reforms and includes tax provisions that affect individuals, families, businesses, insurers, tax-exempt organizations and government entities. These provisions contain important changes, including how individuals and families file their taxes. The law also contains benefits and responsibilities for other organizations and employers.

Find out what to do if you got a letter from the IRS asking for more information about your premium tax credit and a copy of your 1095-A.

Individuals
& Families

Employers

You will see changes related to the health care law as you file your tax return during tax time. The law requires you and your dependents to have health care coverage, an exemption, or make a payment with your return. If you purchased coverage from the Health Insurance Marketplace, you may be eligible for the premium tax credit.

The Affordable Care Act includes requirements for employers regarding heath care coverage. The size and structure of your workforce determines your responsibility. However, if you have no employees, the following information doesn’t apply to you.